United States · Bill · HR
H.R. 4105 (105th)
Internet Tax Freedom Act
Introduced
22 June 1998
Last action
24 June 1998 · Introduced
Status
Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 427.
Sponsors
Rep. Cox, Christopher [R-CA-48]
Subjects
Taxation
Source updated
7 April 2025
Summary
Internet Tax Freedom Act - Prohibits, for three years after enactment of this Act, any State or political subdivision from imposing, assessing, collecting, or attempting to collect taxes on Internet access, bit taxes, or multiple or discriminatory taxes on electronic commerce. Provides an exception for such taxes imposed by certain States and in effect on the date of enactment of this Act (requiring such States, within one year, to expressly affirm that such a tax is imposed on Internet access). Establishes the Advisory Commission on Electronic Commerce to study State and local taxation of transactions using the Internet and Internet access, examine model State legislation with respect to such taxation and simplified administrative procedures concerning such taxation, and transmit to the President and the Congress proposed legislation reflecting the findings of such study and examination. Directs the President to review such proposals and submit to the Congress such policy recommendations as deemed necessary or expedient. Provides for the expedited consideration of the proposed legislation. (Sec. 3) Amends the Communications Act of 1934 (the Act) to prohibit the Federal Communications Commission or any State commission from having regulatory authority or jurisdiction with respect to charges paid by subscribers for Internet access or online services. (Sec. 4) Exempts providers of such services from Federal regulatory fees. Requires the National Telecommunications and Information Administration to determine whether any direct or indirect Federal regulatory fees, other than the fees identified under the Act, are imposed on such providers, and if so, make recommendations to the Congress regarding whether such fees should be modified or eliminated. (Sec. 5) Requires the Secretary of Commerce to examine: (1) barriers imposed in foreign markets on U.S. providers of property, goods, services, or information engaged in electronic commerce and on U.S. providers of telecommunications services; (2) how the imposition of such barriers will affect U.S. consumers, the competitiveness of U.S. citizens acting as such providers in foreign markets, and the growth and maturing of the Internet; and (3) measures the Government should pursue to foster, promote, and develop electronic commerce in the United States and in foreign markets. Directs: (1) the Secretary to report to the Congress on the results of the examination; and (2) the President to review such report and submit to the appropriate congressional committees such policy recommendations as deemed necessary or expedient. (Sec. 6) Expresses the sense of the Congress that the President should seek bilateral and multilateral agreements to remove barriers to global electronic commerce through various international organizations to require that the provision of Internet access or online services be free from undue and discriminatory regulation by foreign governments and that electronic commercial transactions between U.S. and foreign providers of property, goods, services, and information be free from undue and discriminatory regulation, international tariffs, and discriminatory taxation.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
22 June 1998
Referred
Referred to the Subcommittee on Commercial and Administrative Law.
Source: Committee
22 June 1998
Introduced
Referred to House Judiciary
Source: IntroReferral
22 June 1998
Introduced
Referred to the Committee on the Judiciary, and in addition to the Committees on Commerce, Ways and Means, and Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Source: IntroReferral
22 June 1998
Introduced
Introduced in House
Source: IntroReferral
22 June 1998
Introduced
Introduced in House
Source: IntroReferral
23 June 1998
Floor
Considered under suspension of the rules. (consideration: CR H5028-5037)
Source: Floor
23 June 1998
Floor
Mr. Gekas moved to suspend the rules and pass the bill.
Source: Floor
23 June 1998
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
23 June 1998
Passed
On motion to suspend the rules and pass the bill Agreed to by voice vote.
Source: Floor
23 June 1998
Passed
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.
Source: Floor
23 June 1998
Floor
DEBATE - The House proceeded with forty minutes of debate.
Source: Floor
24 June 1998
Introduced
Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 427.
Source: Calendars
Votes
No vote records are attached yet.
Versions
- Placed on Calendar Senate · 24 June 1998 · Download file
- Engrossed in House · 23 June 1998 · Download file
- Introduced in House · 22 June 1998 · Download file
Documents
7 official files
Placed on Calendar Senate (text)
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Placed on Calendar Senate (text)
Placed on Calendar Senate · EN · 24 June 1998
Placed on Calendar Senate (PDF)
Placed on Calendar Senate · EN · 24 June 1998
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Engrossed in House (text)
Engrossed in House · EN · 23 June 1998
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Engrossed in House (PDF)
Engrossed in House · EN · 23 June 1998
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Introduced in House (text)
Introduced in House · EN · 22 June 1998
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Introduced in House (PDF)
Introduced in House · EN · 22 June 1998
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Introduced in House
summary · EN · 22 June 1998
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Sponsors
Related records
- related to → Internet Tax Freedom Act
- related to → Internet Tax Freedom Act
- related to → Internet Tax Freedom Act of 1998
- related to ← Internet Tax Freedom Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/house-bill/4105
- Open data entity: https://api.congress.gov/v3/bill/105/hr/4105
- us · 105-hr-4105 · source updated 7 April 2025